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Regulation 7 Amendments to the Landfill Tax Regulations 1996

Original text. Later amendments are not shown.

In regulation 7 (transfer of a going concern)—

(a)

after paragraph (1)(a), insert—

“(ab)

that business includes taxable activities that are carried out by a registered person;”;

(b)

after paragraph (5)(a), insert—

“(ab)

that business includes taxable activities that are carried out by a registered person;”.